هزینه های قابل قبول مالیاتی (اپیزود۷)
هزینه ها به عنوان یکی از عوامل کاهنده درآمد در حسابرسی مالیاتی بوده و مورد بررسی دقیق و عمیق ممیزین رسیدگی مالیاتی سازمان امور مالیاتی قرار می گیرند. سازمان امور مالیاتی هر هزینه ای را هزینه محسوب نمی کند . بلکه هزینه ها باید دارای شرایطی باشند تا قابل قبول شوند.
هزینه های حائز شرایط مورد قبول سازمان امور مالیاتی در مواد 147 و 148 و 149 قانون مالیاتهای مستقیم بیان شده است.
در این اپیزود هفتم , امین حسابان از هزینه های مورد قبول از طرف ممیزین مالیاتی صحبت می کند.
در اپیزودهای قبلی به ترتیب موضوع :
-ثبت نام مودی در نظام مالیاتی
– گروه بندی مشاغل و تکالیف مربوط به هر گروه
اظهارنامه مالیاتی و تبصره ماده ۱۰۰
انواع صورتحساب فروش و تغییرات آن در ۱۴۰۱
– نرخ های مالیات و محاسبه آن و مشوق مالیاتی موضوع تبصره ماده 131 مربوط به تخفیف در نرخ مالیاتی
– نحوه تعیین درآمد مشمول مالیات
– معافیت موضوع ماده 101
-تعریف نرخ صفر و نرخ های صفر مربوط صاحبان مشاغل پرداختیم
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